Tax representatives shall be appointed by natural and legal persons who have no mail address in Greece. The respective POL. 1283/30.12…
Tax representatives shall be appointed by natural and legal persons who have no mail address in Greece. The respective POL. 1283/30.12.2013 stipulates the following:
- Taxpayers, natural or legal persons or legal entities included in the provisions of the Tax Procedure Code that have no tax address in Greece shall appoint, starting on 01 January 2014, tax representatives with tax residence in Greece; Tax Administration shall send all correspondence regarding such taxpayers to the mail address of the tax representative.
- The person appointed as tax representative shall have no responsibility for the performance or failure to perform of the taxpayer of his tax obligations.
- The persons specified in Paragraph 1 of this document shall appoint tax representatives by submitting to the Tax Administration the respective VAT declaration and annexing Form М7 – Declaration for Relations of Taxpayers – and a free text written declaration confirming the authenticity of their signature for identification purposes.
- In case of change the tax representative, the taxpayer shall submit the documents defined in Paragraph 3 hereto to Tax Administration within 10 days after the change.
- In case that the above mentioned declarations are not submitted by the taxpayer but by a third person, the respective legally notarized power of attorney shall also be presented.
Also, the above mentioned declaration shall always specify the full permanent address of the taxpayer abroad and email address for correspondence.
6. Tax representatives not willing to continue a representation shall submit only Form M7 – Declaration for Relations of Taxpayers – to Tax Administration, in case that taxpayers do not undertake actions for their replacement.
7. Taxpayers not informing Tax Administration of their appointed tax representative shall be sanctioned pursuant to art.54 of the Tax Procedure Code.
8. Persons appointed as defenders before this document comes into force shall be considered tax representatives with its enactment.
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